költségérték
költségérték is a Hungarian term that literally translates to “cost value” and is used in economic and business contexts to describe the value obtained from a product or service relative to its cost. It is closely related to concepts such as cost–benefit analysis, value proposition, and return on investment, but focuses specifically on the ratio between the price paid and the perceived utility or benefit.
The concept originates from the need to evaluate price sensitivity and consumers’ willingness to pay. A high
költségérték is commonly used in fields such as public procurement, where agencies must justify spending by
In practice, calculating költségérték involves quantifying both cost components (materials, labor, overhead, taxes) and benefit components